Motor vehicles imported by individuals employed outside the United States
- Sec. 30143. Motor vehicles
imported by individuals employed outside the United
States
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- DEFINITION In this
section, "assigned place of employment"
means
-
- the principal location
at which an individual is permanently or
indefinitely assigned to work; and
- for a member of the
uniformed services, the individual's
permanent duty station.
- GENERAL Section 30112(a)
of this title does not apply to a motor vehicle
imported for personal use, and not for resale, by
an individual
-
- whose assigned place
of employment was outside the United
States as of October 31, 1988, and who
has not had an assigned place of
employment in the United States from that
date through the date the vehicle is
imported into the United States;
- who previously had not
imported a motor vehicle into the United
States under this section or section 108(g)
of the National Traffic and Motor Vehicle
Safety Act of 1966 or, before October 31,
1988, under section 108(b)(3) of that
Act;
- who acquired, or made
a binding contract to acquire, the
vehicle before October 31, 1988;
- who imported the
vehicle into the United States not later
than October 31, 1992; and
- who satisfies section
108(b)(3) of that Act as in effect on
October 30, 1988.
- CERTIFICATION Subsection
(b) of this section is carried out by
certification in the form the Secretary of
Transportation or the Secretary of the Treasury
may prescribe.
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